Tax Law Resource Month

April is Tax Law Resource Month at the Harris County Law Library. All month long, you will find materials on federal and Texas taxes on display in the Law Library and on our website.

Self-Help Resource: Nolo's Stand Up to the IRS

Written by tax attorney Frederick W. Daily, Nolo’s Stand Up to the IRS is an excellent resource to answer your questions about the IRS, tax returns, audits, federal tax liens, taxpayer advocates, fraud and tax crimes, and penalties and interest.

Houston Volunteer Lawyers Neighborhood Tax Center Tax Clinics

NTC tax clinics are held every third Thursday of each month at Baker Ripley Neighorhood Tax Center for persons seeking assistance with IRS issues.  Walk-In legal advice clinic.  The first 6 people will be seen 

At a legal advice clinic, applicants meet with a licensed Texas attorney one-on-one and receive free advice on their legal issue. Individuals needing continued representation beyond the legal advice clinic generally must be residents of Harris County and have a household income of no greater than 250% of Federal Poverty Guidelines. 

Houston Volunteer Lawyers Low Income Taxpayer Clinic

LITC clinics are held once a week at the Houston Volunteer Lawyer's office. They are by appointment only. Please call 713-225-1TAX to schedule an appointment. 

At the appointment, applicants will meet with a HVL staff attorney one-on-one and receive free advice on their IRS tax issue. Individuals needing continued representation beyond the legal advice clinic generally must be residents of Harris County and have a household income of no greater than 250% of Federal Poverty Guidelines.

Free Tax Return Preparation for Qualifying Taxpayers

The Volunteer Income Tax Assistance (VITA) program offers free tax help to people who generally make $54,000 or less, persons with disabilities and limited English speaking taxpayers who need assistance in preparing their own tax returns. IRS-certified volunteers provide free basic income tax return preparation with electronic filing to qualified individuals.

In addition to VITA, the Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older, specializing in questions about pensions and retirement-related issues unique to seniors. The IRS-certified volunteers who provide tax counseling are often retired individuals associated with non-profit organizations that receive grants from the IRS.

National Poetry Month: Poetry of the Bench & Bar

April is National Poetry Month, and the Harris County Law Library is celebrating. We're shining a spotlight on the Poetry of the Bench and Bar with an exhibit featuring poetic judicial opinions and poems written by and about attorneys. Visit the Law Library all month long to view the exhibit.

Latest & Greatest – A Union List of Appellate Court Records and Briefs: Federal and State

By Michael Whiteman & Peter Scott Campbell

Published by William S. Hein & Co., Inc.

KF 105.9 .W49 2017

We all like things that make our life easier, especially if they are things that save us time, money, or effort. In the case of this particular Latest & Greatest post, we have something that quite possibly satisfies all three. A Union List of Appellate Court Records and Briefs: Federal and State is a compilation of sources that a legal researcher can consult when trying to track down court records and briefs. The authors recognize that these resources can be quite valuable, yet quite difficult to locate, so they’ve done the tough work and compiled the addresses and telephone numbers of the clerks of court and court libraries and researched the availability and possible fees associated with accessing any electronic holdings of these documents. Arranged in four sections, A Union List of Appellate Court Records and Briefs: Federal and State includes pertinent contact information for the United States Supreme Court, United States Circuit Courts of Appeals, State Final Appellate Courts, and State Intermediate Appellate Courts.

Next time you are in the need of appellate briefs or records, consult A Union List of Appellate Court Records and Briefs: Federal and State first. It will make your job easier, and who doesn’t like that?

Questioning Our Expectations of Legal Tech

In December 2016, an article appeared in this blog which stated the following:

Legal tech solutions have proven to be an effective remedy to the shortage of affordable legal representation. Supporting and endorsing legal tech startups, particularly those that address niche concerns for self-represented litigants, is an excellent way to help "modest means" individuals participate in the legal process. 

While this may hold true, and plenty of legal tech observers are reinforcing this claim, others are starting to question the true usefulness of legal apps and the innovations of legal start-ups as the keys to removing barriers to justice. Obviously, tech-as-a-solution has its limitations, and not only in the legal field. Holistic approaches to reducing the justice gap should include other strategies as well, such as increased funding for public law libraries, and amendments to ethics rules that would allow lawyers more freedom in providing additional services via limited scope representation. An excellent resource on this subject is the book, Beyond Elite Law: Access to Civil Justice in America which looks at the wide range of options for improving just outcomes for people of modest means. Technology is only one. Law schools, bar associations, pro bono services, alternative dispute resolution, and nonlawyer services are others. Implementing a reform agenda, creating a culture of service, and working to continually improve the delivery of legal services are the elements that must combine with technology to lessen the justice gap in the United States. 

Latest & Greatest – Cross Examination: A Primer for the Family Lawyer

By Stephen Gassman

Published by the American Bar Association. Section of Family Law.

KF 8920 .G37 2017

Have a look in any law library catalog, and you’re bound to find dozens of references to books written by legal practitioners on the subject of cross examination. Cross examination is an art form and a skill that is highly-prized among litigators but one that is difficult to master. It is said that “practice makes perfect”; however, it is still worthwhile to know some techniques, rules, and even the “do this, but don’t do this” sort of guidelines to help lead the way. There is no magical shortcut to conducting a successful cross examination, but good old-fashioned trial and error and Stephen Gassman’s book, Cross Examination: A Primer for the Family Lawyer just might do the trick.

Beginning with what he terms as the “Commandments of Cross Examination,” Gassman launches into a discussion of the basic principles of conducting of what hopefully will become a successful cross examination. Providing simple suggestions such as "be brief" and "use repetition," the author outlines various guidelines to help you avoid some of the common pitfalls that could ruin what otherwise might have been a winning cross examination. There are situations, though, where it is advisable to not conduct a cross examination of a witness, and Gassman addresses some of those for you.

Other principles that the author enlightens his readers about are those of primacy and recency, both of which deal with timing, and the concept of looping, a tool used for emphasis. He also highlights some cross examination techniques like the use of trilogies, hints about body language, handling the witness with an inability to recollect, and overcoming the hearsay objection. Gassman also provides guidance on impeachment, preparing a witness for cross examination, and conducting cross examination of expert witnesses, including those used in child custody cases.

If you are seeking ways to improve your cross examination skills or are looking for help conducting that first cross examination, have a look at Cross Examination: A Primer for the Family Lawyer.